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Entirely lifestyle. If I could have sold my old house for $0 CG for $75,000 in the period the ATO allows you to let two PPoRs overlap, I would have been fine. PPoRs are exempt except when they overlap for more than 6 months. However it has been well over a year now so I have to pay CGT on one...

That's the best bit. I've lived in both of my houses, but one has had insane CG over the 1 year I've had it and one has had mediocre at best CG over six years, so low I'd only be up for a few $100 of CGT max for the entire period. Guess which one I'll be deciding to pay CG on? :)